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The Full Federal Court (Stone, Gordon and McKerracher JJ) has dismissed an appeal from the decision of the Kenny J, who had held that a stretched Hummer motor vehicle was a "limousine" and therefore a "car" within the meaning of s 27-1 of the A New Tax System (Luxury Car Tax) Act 1999 (Cth).

It followed that, as its value exceeded the luxury tax threshold, the Hummer was a "luxury car" for the purposes of that Act: Dreamtech International Pty Ltd v FCT [2010] FCAFC 103 (Full Federal Court; Stone, Gordon and McKerracher JJ; 25 August 2010).


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